https://www.taxtmi.com/highlights?id=2290 Review of order by two member committee of commissioners - authorization of appeal - authorization in accordance with Section 35B(2)- Held that:- formation of opinion, as contemplated in Section 35B(2) of the Act, is a mandatory requirement, which cannot be treated to be a procedural formality. .... - HC en-us Wed, 07 Dec 2011 12:21:30 +0530 Wed, 07 Dec 2011 12:21:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=2290 Review of order by two member committee of commissioners - authorization of appeal - authorization in accordance with Section 35B(2)- Held that:- formation of opinion, as contemplated in Section 35B(2) of the Act, is a mandatory requirement, which cannot be treated to be a procedural formality. .... - HC Highlights Central Excise Wed, 07 Dec 2011 12:21:30 +0530 https://www.taxtmi.com/highlights?id=2290